If the amount on form 1040 line 56 was $0, but tax owed was $678. In this situation, does it considered to be tax liability zero?

[Elsa1988]

If the amount on form 1040 line 56 was $0, but tax owed was $678 (this is the 10% IRA early withdrawal penalty). In this situation, does it considered to be tax liability zero?

[CherylW]

No, the tax liability is $678.